Mei Company Uses the Direct Method to Prepare Its Statement

Mei Company uses the direct method to prepare its statement of cash flows.Refer to the following information reported for 2017:
Cost of Goods Sold,$153,000
Merchandise Inventory,beginning balance,$28,000
Merchandise Inventory,ending balance,$60,000
Accounts Payable,beginning balance,$8,100
Accounts Payable,ending balance,$5,100
Operating expenses,$27,000
Accrued Liabilities,beginning balance,$2,900
Accrued Liabilities,ending balance,$6,000
Use the direct method to compute the cash paid to suppliers.(Accrued Liabilities relate to operating expenses. )

A) $163,900
B) $164,100
C) $188,000
D) $211,900